As many of us know that, Virtual Box/ VMware provides the OpenGL acceleration to virtual graphics cards on VMs.
But that won't help you to get Direct3D acceleration from Direct X on Windows.

There are two options to achieve this.Wine D3D - If you want Direct3D acceleration on your Microsoft Windows Guest OS. ( No matter what is the host OS )VMGL (formerly Xen-GL) - vmgl will only work for Linux guest running on Linux guest. It works with Xen, VMware hosts, and it is also know to be working with Qemu, KVM and Virtual box.

Remember WineD3D and VMGL are completely different technologies.

WineD3D -

WineD3D is the component of Wine that implements a replacement for Microsoft Direct3D. WineD3D works as a wrapper for Direct3D calls, and relies on OpenGL for the actual rendering job. Although primarily designed for use in Wine, WineD3D can also be used on native Windows. This has a number of advantages over using Microsoft Direct3D
( Like you can use DirectX 10 on Windows XP )
Since it relies on OpenGL, it can provide Direct3D without need for specific D3D drivers

VMGL -OpenGL apps running inside a Virtual Machine (VM) can use VMGL to take advantage of graphics hardware acceleration.
VMGL can be used on VMware guests, Xen HVM domains (depending on hardware virtualization extensions)
and Xen paravirtual domains, using XVnc or the virtual framebuffer.
Although we haven't tested it, VMGL should work for qemu, KVM, and
VIrtualBox.
VMGL is available for X11-based guest OS's: Linux, FreeBSD and
OpenSolaris. VMGL is GPU-independent: It supports ATI,
Nvidia and Intel GPUs.